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Introduction

EXCISE TAX

Internal Revenue Bulletin 1997-14 · 2026-10-03 edition · updated 2026-10-04 · United States

Deposits (Notice 15) 8, 23 Epoxy (DGEBA) determination (Notice

ities (Notice 10) 2, 49 SIMPLES (RP 9) 2, 55 SIMPLE–IRAs (Notice 6) 2, 26 User fees (RP 8) 1, 187 Exempt organizations:

  1. 13, 9 Proposed regulations:

26 CFR 48.4081–1, amended; 48.4082–5, 48.6715–2, added; gasoline and diesel fuel excise tax, special rules for Alaska, definition of aviation gasoline and kerosene (REG–247678–96) 6, 17 Regulations:

Unrelated business taxable income (RP 12) 4, 7 User fees (RP 8) 1, 187 Fringe benefits aircraft valuation for

mula (RR 14) 11, 5 Insurance companies:

26 CFR 48.4082–5T, 48.6715–2T, added; diesel fuel excise tax, special rules for Alaska (TD 8693) 6, 9

Interest rate tables (RR 2) 2, 8 Premium stabilization reserves (RR 5)

Investment:

4, 5 Interest:

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▸Contents — Internal Revenue Bulletin 1997-14
Internal Revenue Bulletin 1997-14

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